in auditing and reviewing its 2014 and Q1/2015 financial statements where the auditor expressed qualified opinions due to limitation on scope of audit imposed by the company management. EIC must submit

accounting principles. Moreover, the auditor was unable to find sufficient supporting evidence to satisfy the audit procedures due to limitation on scope of audit imposed by the PICNI management in various

of essential and ambitious Paris-aligned investments that includes other labels (not a focus of this paper). Regardless of the label, all are ‘green’ as they contribute to environmental objectives

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

limitation to only debt securities, excluding company licensed to also undertake finance business. “Finance and securities company” means a company licensed to undertake finance business, and securities

category of securities finance business, mutual fund management, securities brokerage, investment advisory service, securities dealing or securities underwriting without limitation to only debt securities

. (AIE) and its parent company, Asian Insulators Plc. (AI), to cooperate with the auditors in auditing their 2014 financial statements where the auditors were unable to express opinions due to limitation

ensure that the methodology set for its carbon targets is ambitious and externally validated to be in line with the Paris Agreement. CHANEL has been carbon neutral since 2019. CHANEL is committed first and

AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency

achievement of material, quantitative, pre-determined, ambitious, regularly monitored and externally verified sustainability (ESG) objectives through Key Performance Indicators “KPIs” and Sustainability